After you file your Canadian tax return, the CRA reviews it and sends you a Notice of Assessment (NOA). This document is your official confirmation that the CRA has processed your return. It shows whether the CRA agrees with what you filed, any changes they made, your refund or balance owing, and — critically — your RRSP contribution room for the next year.
If you filed online via NETFILE, your NOA typically appears in CRA My Account within 2 weeks. Paper filers wait 8 weeks or longer.
What the Notice of Assessment Tells You
A standard NOA contains several sections:
1. Assessment Summary
The top section shows your income, deductions, and tax calculations as the CRA sees them. If the CRA agrees with your return, these numbers will match what you filed. If they made changes, the numbers will differ — and an explanation will appear below.
Key lines on the assessment summary:
| Line | Description |
|---|---|
| Total income | Your gross income from all sources |
| Net income | Income after above-the-line deductions |
| Taxable income | Income after additional deductions (RRSP, carry-forwards) |
| Total payable | Federal and provincial tax, CPP and EI |
| Total credits | Refundable credits, taxes withheld (Box 22 of T4s) |
| Refund or balance owing | The bottom line |
2. Explanation of Changes (if any)
If the CRA adjusted your return, this section explains what changed and why. Common adjustments include:
- Arithmetic or data entry corrections — the CRA corrected a math error or an amount that didn’t match a T4 on file
- RRSP over-contribution — you claimed more than your contribution room
- Unclaimed income — the CRA’s records show T4 or T5 slips not included in your return
- Benefit or credit adjustments — eligibility calculations differed from what you claimed
- Disallowed deductions — a deduction was not supported by their records
Read the explanation carefully. Some adjustments are simple corrections you agree with. Others may be errors by the CRA.
3. Refund or Balance Owing
- Refund: The CRA will deposit to your registered bank account (if direct deposit is set up) or mail a cheque. Direct deposit refunds arrive within days of the NOA; cheques take 4–6 weeks.
- Balance owing: Pay by the deadline shown on the NOA to avoid interest. Interest is charged at the CRA’s prescribed rate (currently 8% annually, compounded daily) from the day after the payment due date.
4. RRSP Deduction Limit (Contribution Room)
Near the bottom of the NOA, you will find your RRSP deduction limit for the following year. This is how much you can contribute to your RRSP in the next year without penalty.
Example: If your 2025 NOA shows an RRSP deduction limit of $31,560 for 2026, that is your available contribution room. Any unused room from prior years is carried forward and already included in this figure.
Keep your NOA each year — you need the RRSP figure when planning contributions and when tax software asks for it the following year.
5. Home Buyers’ Plan and Lifelong Learning Plan Balances
If you withdrew from your RRSP under the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP), your NOA shows:
- Your outstanding repayment balance
- The minimum required repayment for the current year
If you do not repay the required annual amount, it is added to your income for that year.
How to Read Your NOA in CRA My Account
- Log in to CRA My Account at canada.ca/my-cra-account
- Go to “Mail” or “Notices of assessment” in the left menu
- Select the relevant year
- Download or view the PDF
The NOA in My Account appears before the paper copy arrives. If you are registered for online mail (recommended), the CRA sends you an email notification the moment your NOA is available — you do not need to wait for a letter.
To register for online mail: My Account → “Profile” → “Manage online mail” → select “Yes”
What to Do Based on Your NOA
If the CRA Agrees With Your Return
No action needed. If there is a refund, it will be deposited or mailed. If there is a balance owing, pay it by the date shown on the NOA.
If the CRA Made Changes You Agree With
No action needed. Update your records to reflect the correct figures. If the change creates a balance owing that you were not expecting, you must still pay by the deadline even if you plan to investigate further.
If the CRA Made Changes You Disagree With
You have 90 days from the date on the NOA to file a formal objection.
How to file an objection:
Option 1 — Online (fastest): CRA My Account → “File an objection” under the “Tax returns” section
Option 2 — Mail: Complete Form T400A (Notice of Objection — Income Tax Act) and mail to your nearest CRA tax services office
What to include:
- Your SIN and the tax year in question
- The specific line(s) you disagree with
- The correct amount you believe applies
- Supporting documents (receipts, T4s, prior NOAs)
What happens next: The CRA’s Appeals branch reviews your objection independently of the assessing team. Processing typically takes 6–18 months for standard objections. You are not required to pay the disputed amount while the objection is under review (though interest continues to accrue if you ultimately owe it).
If You Need to Change Your Return
If you made an error and want to correct it yourself (regardless of what the CRA said), do not file an amended return — request a T1 adjustment:
- Online: CRA My Account → “Change my return” → select the tax year and adjust the lines
- Paper: Complete Form T1ADJ (T1 Adjustment Request) and mail to your tax centre
The CRA will process the adjustment and issue a Reassessment (a second NOA showing the updated figures).
Common Questions About the NOA
What if I receive two NOAs for the same year? This is normal. The first is the initial assessment. If the CRA later reviews your return or processes an adjustment request, they issue a second NOA called a Reassessment. The most recent NOA always supersedes earlier ones.
My NOA shows a refund but I haven’t received it. What do I do? Log in to CRA My Account and check that your direct deposit information is correct. If you have not registered for direct deposit, the CRA mails a cheque to your address on file. If you moved, update your address in My Account immediately.
I owe a balance. Can I set up a payment plan? Yes. If you cannot pay in full, contact the CRA at 1-888-863-8657 to arrange a payment arrangement. Interest continues to accrue on the outstanding balance, so paying as quickly as possible reduces costs.
What if I never received an NOA? Log in to CRA My Account. If your return shows as processed, your NOA is there. If it has not been processed, the return may not have been received — contact the CRA or re-file.
Related CA Tax Resources
- CRA My Account and NETFILE Guide — how to access and use your CRA account
- How to File Your Taxes on CRA My Account 2026 — step-by-step return preparation and submission
- T4 Tax Slip Guide — understanding your T4 before and after filing
- RRSP Contribution Limit 2026 — your RRSP room explained
- Canadian Income Tax Brackets 2026 — federal and provincial rates
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